Country overview: NetherlandsPlace of Supplies of Services (PoSS) rules in 2010 |
| Netherlands | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | No (not with respect to VAT tax payers) |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes, in principle only if not fully entitled to input VAT recovery. |
| Projected time period for ESLs for services? | Quarterly although monthly is also allowed. |
| Do thresholds apply to ESLs for services? | No |
| ESL filing deadline? | The final day of the month after the reporting period. |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | Yes |
| ESL for services format already published? | No |
| Projected time period for ESLs for goods? | Monthly unless quarterly amount of intracommunity supplies is below EUR 100,000, then quarterly is still allowed. |
| Do thresholds apply to ESLs for goods? | See previous answer. |
| ESL filing deadline? | The final day of the month after the reporting period. |
| Impact on e-filing procedure? | No |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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